审计与经济研究
審計與經濟研究
심계여경제연구
Economy ＆ Audit Study
2015年
2期
33~42
,共null页
环境机会主义 环境审计 预算执行审计 绩效审计 政府审计 国家审计 环境问责 环境会计 环境 投资 环境责任
環境機會主義 環境審計 預算執行審計 績效審計 政府審計 國傢審計 環境問責 環境會計 環境 投資 環境責任
배경궤회주의 배경심계 예산집행심계 적효심계 정부심계 국가심계 배경문책 배경회계 배경 투자 배경책임
environmentalism ; environmental audit; budget executive audit; performance audit ; government audit; nationalaudit ; environmental accountability; environmental accounting ; environmental investment; environmental responsibility
通过分析环境机会主义行为的产生和控制，认为环境机会主义行为的存在和污染容忍度的下降产生了环境问责需要，问责需求产生环境审计。收集环境投资、水环境治理和能源消耗数据，分析其与相关环境审计结果公告之间的关系，发现环境保护的投资问责驱动环境部门的预算执行审计，水环境污染及治理问责驱动水环境审计，节能减排的问责需求驱动节能减排审计，验证了环境审计由环境问责需求产生和变迁的理论构想。
通過分析環境機會主義行為的產生和控製，認為環境機會主義行為的存在和汙染容忍度的下降產生瞭環境問責需要，問責需求產生環境審計。收集環境投資、水環境治理和能源消耗數據，分析其與相關環境審計結果公告之間的關繫，髮現環境保護的投資問責驅動環境部門的預算執行審計，水環境汙染及治理問責驅動水環境審計，節能減排的問責需求驅動節能減排審計，驗證瞭環境審計由環境問責需求產生和變遷的理論構想。
통과분석배경궤회주의행위적산생화공제，인위배경궤회주의행위적존재화오염용인도적하강산생료배경문책수요，문책수구산생배경심계。수집배경투자、수배경치리화능원소모수거，분석기여상관배경심계결과공고지간적관계，발현배경보호적투자문책구동배경부문적예산집행심계，수배경오염급치리문책구동수배경심계，절능감배적문책수구구동절능감배심계，험증료배경심계유배경문책수구산생화변천적이론구상。
Through analyzing generation and control of environmental opportunistic behaviors, we considered that environmen- tal audit originated in something which aimed to restrain environmental opportunistic behaviors. We concluded when the envi- ronmental opportunistic behaviors were very serious and beyond the toleration of society, people would have supervisory review requirements and accountability requirements, and then environmental audit would appear. Finally, we analyzed environmental investment, environmental governance and energy consume data, then we concluded that the audit to budget execution used in environmental departments was caused by the accountability of environmental investment, and accountability about pollution of water and its governance. It is to verify the concept that environmental audit comes from and changes with the demand of envi- ronmental accountability.
